Tax Information

All international students and scholars are required to complete and file tax forms with the government whether or not income was earned during the tax year. In addition, F-2 and J-2 dependents must also file certain tax forms.

Filing of income tax is not voluntary, it is required by law. If you fail to file taxes, the Internal Revenue Service can assess penalties and interest, and can seize U.S. bank assets for payment. Fines and penalties often amount to more than original tax debt. There can also be immigration consequences for failing to file taxes. Applicants for permanent residency are frequently asked to provide proof of tax filing.

The purpose of this web page is to provide general information regarding taxation for non-residents. UW-Green Bay and the Office of International Education cannot provide individualized tax advising and/or filing assistance, therefore, consult appropriate tax accountants and resources as necessary (outlined below).

Who must file tax forms?

Everyone! All international students and scholars must file certain tax forms.

When should you file tax forms?

Tax statements will be sent by your employer, university, bank, etc. after January 1st. The deadline for filing your return is April 15th.

What tax forms should you file?

If you are an international student or scholar, physically present in the U.S. during the tax year (January 1-December 30), who did not receive income.

File Form 8843 Only

If you are an international student or scholar who has dependents (spouse and/or children), were physically present in the U.S. during the tax year (January 1-December 30) and earned income (employment, internship, scholarship, grant, honorarium, etc.)

File Form 8843

File Form 1040NR (Federal Form)

File Form 1NPR (Wisconsin State Form)

If you are an international student or scholar who does not have dependents, were physically present in the U.S. during the tax year (January 1-December 30) and earned income (employment, internship, scholarship, grant, honorarium, etc.)

File Form 8843

File Form 1040NR-EZ (Federal Form)

File Form 1NPR (Wisconsin State Form)

What information do you need to file?

You will need a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to complete the Federal 1040 NR, Federal 1040NR-EZ, and State 1NPR forms. If you do not have a SSN or ITIN at the time you file taxes, you may apply for an ITIN in conjunction with filing your tax return. You do not need a SSN or ITIN to file the Form 8843.

You will also need any tax statements supplied by your employer, university, bank, etc. The most common forms students and scholars receive are:

Form W-2 for wages and earnings

Form 1042-S for tax exempt payments due to a tax treaty

Form 1099 for interest earned on bank accounts

Form 1098T for Tuition Payments

Note, you may receive additional and/or different forms depending on your own personal circumstances, such as if you own a home, earned income through investments, etc.

You may utilize tax assistance software. UW-Green Bay has contracted with Sprintax to assist international students and scholars complete tax returns. The intuitive software will ask a series of interview questions and utilize responses to complete necessary tax forms. Sprintax will also enable you to file your returns electronically and receive any refund directly into a U.S. bank account. There is a fee for filing your taxes via Sprintax; the amount charged varies depending on the complexity of your return and whether or not you file both Federal and State returns.

You may consult local tax consultants/representatives for personalized filing assistance. Please note that charges vary widely for tax professionals and many will not file nonresident returns due to the complexity of tax treaty articles, etc.

UW Employees compensated though the payroll system may file federal returns via Glacier. While helpful in preparing returns, please keep in mind that Glacier is unable to electronically return or prepare Wisconsin State forms. If you utilize Glacier, you will need to mail your completed tax forms and make separate arrangements for State filing

Refunds

You may receive a refund from either the Federal Government or State of Wisconsin. Be advised the refunds are issued in U.S. dollars and my only be direct deposited in U.S. bank accounts. If you are completing your returns from outside the United States, please be advised that you will be mailed a check.